Notice bibliographique
Résumé
The service sector is the fastest-growing economic sector in the world today, and service exports are an important component of the Canadian economy. Canada's principal trading partner with respect to is the United States.The provision of cross-border has significant tax implications. Canada, like most countries, taxes the income earned from business activities carried on within its territory. Under international tax treaties, however, this right is modified by the concept of the permanent establishment (PE). Treaties that follow the Organisation for Economic Co-operation and Development (OECD) model tax convention define PE as, essentially, a fixed place of business through which the business of an enterprise is wholly or partly carried on. In global service-based economy, however, substantial business activity can occur within country's territory without any need for fixed place of business.The fifth protocol to the Canada-US income tax treaty, which came into force on December 15, 2008, amends article V of the treaty to deem to be provided through PE if certain conditions are met where the provision of the would not otherwise create fixed place of business. Canada is not the only country to be concerned that the traditional concept of PE as fixed place of business does not adequately address the taxation of cross-border services. For example, the UN model tax convention, which addresses the economic concerns of developing countries, has long included PE provision. In addition, in 2008, the commentary on article V of the OECD model was updated to include an alternative provision with respect to for member countries that wish to include such additional taxation rights in their treaties.The term services can encompass broad range of activities; therefore, it is important that all businesses involved in cross-border trade between Canada and the United States be aware of and understand the new PE provision of the Canada-US treaty. The consequences of having PE in Canada are significant. The profits attributable to the PE will be subject to Canadian income tax. The PE will also create tax liability for non-resident employees working at the PE, which will result in additional compliance and compensation costs. There may be indirect tax consequences as well.This article reviews the PE provision of the Canada-US treaty in light of the OECD alternative provision and the UN model provision, discusses the implications for providers of cross-border services, and makes recommendations to assist businesses in monitoring compliance.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,000 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,000 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».